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2023-03-31-accounts

A N N U A L R E P O R T & A C C O U N T S 1 A P R I L 2 0 2 2 - 3 1 M A R C H 2 0 2 3

A G E C O N C E R N E P S O M & E W E L L

A company limited by guarantee registered in England and Wales

7448692

Charity Number 1139652

Registered Office: The Old Town Hall, The Parade, Epsom

KT18 5AG. www.ageconcernepsom.org.uk

Tel 01372 732456

President The Worshipful the Mayor of Epsom & Ewell Vice President Elisabeth Scott

E X E C U T I V E C O M M I T T E E

----- Start of picture text -----
Chair Louise Laudy Appointed as Chair May 22
Vice Chair Vacant
Honorary Treasurer Nick Brodie Appointed May 22
Epsom & Ewell Guy Robbins
Borough Councillors Peter Webb
Trustees Alan Paterson
Tim Kensey
Verity Linnell Resigned Feb 23
----- End of picture text -----

PRINCIPAL BANKERS

INVESTMENT ADVISOR

HONORARY SOLICITOR

INDEPENDENT EXAMINER

CAF BANK 25 KING'S HILL AVE WEST MALLING ME19 4JQ AFH FINANCIAL GROUP AFH HOUSE BUNTSFORD DRIVE STOKE HEATH BROMSGROVE B60 4JE INVESTEC WEALTH & INVESTMENT LTD 2 GRESHAM ST LONDON EC2V 7QN LIZ DALGETTY DOWNS SOLICITORS 156 HIGH ST DORKING RH4 1BQ SLOANE WINCKLESS & CO CHARTERED ACCOUNTANTS 2-4 STONELEIGH PARK ROAD EPSOM

KT19 0QT

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R E P O R T O F T H E T R U S T E E S F O R T H E Y E A R E N D E D 3 1 M A R C H 2 0 2 3

The Directors of the charitable company (‘the Charity’) are its Trustees for the purposes of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees present their report and the financial statements for the period ended 31 March 2023. The Trustees confirm that the annual report and financial statements of the charity comply with the provisions of the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

a) DETAILS OF CHARITY - see page 2

b) STRUCTURE, GOVERNANCE AND MANAGEMENT

(i) Status and Constitution

On 23rd November 2010, the Trustees incorporated a company limited by guarantee bearing the name Age Concern Epsom & Ewell which was subsequently granted charitable status by the Charity Commission. The company remained dormant until 31st March 2011 when, with the approval of members of the organisation, the net assets and employees of Age Concern Epsom & Ewell (an unincorporated charity no 248704, with a history going back to 1947) were transferred to the company. Activities commenced on 1st April 2011.

The company is limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

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The Articles state that the Board shall consist of the Chair of the Charity, six persons elected by the members at an Annual General Meeting or such other number as may be determined, up to two persons nominated by Epsom and Ewell Borough Council and persons co-opted under the provision of Article 22.29 and 22.10. The Board shall also be Trustees of the Charity.

(ii)Risk Management

The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to mitigate risks. The Trustees have purchased what they are advised is suitable insurance cover for staff (paid and volunteer) who work with the Charity and for the beneficiaries of the services provided by the charity.

Full details are given in our Financial Policy, available from the office.

c) PUBLIC BENEFIT

When reviewing the aims and objectives and in planning future activities the Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission.

d) OBJECTIVES AND ACTIVITIES

The objectives of the Charity are to promote and assist in the general wellbeing of elderly people in the Borough of Epsom and Ewell. This is fulfilled by providing transport, advice and information services, home visiting, social support services and other activities all listed below:

Information and Advice / Home Visiting

Confidential information and advice (I & A) is provided on a wide range of issues affecting older people between 9.30am and 1.00pm Mon - Fri by telephone, e mail and personal callers. Older people or a concerned family member may contact us. We work with numerous voluntary and statutory sector organisations who signpost clients wishing to use our services. This may be via the Epsom & Ewell Social Services Locality Team, Central Surrey Health Community Matrons, Social Prescribing, Hospital to Home, Sight for Surrey, care businesses. The I&A enquiry may be signposted to another ACEE service eg. medical transport scheme, befriending/social support or to an outreach service such as Dementia Connect, Silverline, Action for Carers Surrey.

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An enquiry through the I&A team may result in a home visit. Home Visitors help to obtain Blue Badges for parking and Attendance Allowance benefit claims enabling clients to have funds to help make their life easier. The Home Visitor can assess clients’ needs in their own surroundings often resulting in finding out that a client has more needs than originally thought and referrals to the Occupational Therapist team, Adult Social Care and specialist organisations can be made.

Social Support Services: Befriending Service

Our befriending service supports people living alone in the community and offers a friendly face to look forward to seeing each week. It is important that the client and befriender ‘click’ i.e. have a common interest and that their temperaments are compatible.

Friendships are formed that in some cases last for years and we often find that volunteers go above and beyond just having a cup of tea and chat with their client. As a result, isolation is reduced and any worries or concerns about health, mobility, benefits etc. can be relayed if appropriate by the befriender to ACEE so that they can try to resolve the problem.

Sunday Teas

Once a month a Sunday tea is held which involves a combination of socialisation, activities and entertainment and provides a full afternoon tea. This long-established service is for older people who feel lonely and want some company, entertainment and varied activities. There is a small charge for the tea and transport can be provided by volunteer drivers. It gives clients the opportunity of making new friends in a welcoming environment.

Hearing Aids

Batteries can be obtained at our offices.

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Medical Transport Scheme

The scheme is for members to attend medical appointments, visit family or friends in hospital or residential homes or any other journey that is deemed appropriate for the member's wellbeing. The transport scheme is run and serviced by volunteers overseen by a member of staff. A unique part of the scheme is that the volunteer driver stays with the client for up to two hours. Clients pay per trip and drivers claim mileage expenses.

IT Support

Our band of IT volunteers help clients to make better use of their computer, tablet, smart phone usually by one to one support. Training is also offered at the monthly computer club held at The Old Town Hall.

DIY

Our volunteers carry out small DIY jobs eg. putting up shelves, curtain poles

Men’s Club

The “ACE Men’s Club” offers the opportunity for older men, particularly those experiencing loneliness and social exclusion, to overcome the difficulties they have in accessing opportunities to meet socially and enjoy an activity or pastime enabling them to live a more fulfilling life during their older years and make friends.

e) ACHIEVEMENTS AND PERFORMANCE

All our charitable activities focus on empowering older people in Epsom & Ewell to live the most fulfilling lives they can and are undertaken to further our charitable purposes for the public benefit. The review of our activities above clearly illustrates this.

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f) FINANCIAL REVIEW

The Statement of Financial Activities shows that income exceeded expenditure by £177,634. This compares with an excess of expenditure over income 2021-22 of £62,636.

The Balance Sheet shows funds of £475,122 (2021-22 £310,142).

Principal Funding Resources

The Charity receives vital support from Epsom & Ewell Borough Council. This

is for our accommodation in the Old Town Hall and includes utility costs.

Other income sources are:

Any deficit of income over expenditure is met by withdrawal from the Designated Funds.

Reserves Policy

The Trustees have decided the Charity should hold sufficient Reserves to cover approximately six months operating expenditure (approximately £90,000). The remainder of the Reserves form the Designated and Restricted Funds as described below. As at end March 2023, the Designated Funds stood at approximately £469,545.

In addition, on a quarterly basis, the Governance group review the 24 month horizon for financial viability.

The Trustees also review the level of Reserves on a quarterly basis.

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Restricted Funds

We have been successful in being awarded grants/funding to support specific services/events that we deliver directly benefitting our clients.

Men’s Club Service £4388

This fund supports the sustainability of activities for older gentlemen to reduce isolation and loneliness. This is a project delivered in various outreach settings within the borough supported by a paid member of staff and volunteers.

Sunday Teas £1189

The monthly Sunday Teas received donations from the Arts Society Epsom and a family in memory of a loved one this year.

National Lottery Grant £9385

The national lottery grant to celebrate our King and remember our Queen will be used during 23/24 for a Coronation Tea Party and an In Memory woodland.

Investment Policy

The investment principles adopted by the Trustees are:

The Investment Advisors have a brief to hold a balanced portfolio with a low to medium level of risk in order to provide income and growth in line with our Investment principles. The investment portfolio consists primarily of UK Fixed Interest & UK and International Equities with small holdings of Commercial Property, Alternative assets & cash.

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The Charity’s investments are managed by the AFH Financial Group and Investec Wealth and Investment Limited, who have a brief to provide income and growth in line with our Investment policy outlined on page 8.

Investment Report

As at 31st March 2023, the investment portfolio consisted broadly of Fixed Interest (approx. 12%), Equities (12%), Property (2%), Alternative Assets (8%), Emerging Economies (2%) and Cash (64%). A total of £59,113 was withdrawn from the portfolio during the year. Overall, the capital invested increased from £267,839 to a valuation of £443,043 in the year to 31st March 2023 due to a generous legacy of £262,500.

g) INDEPENDENT EXAMINER

The accounts of the Charity for the year ended 31 March 2023 are set out in the Accounts for the Year Ending 31 March 2023.

Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period.

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In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity. These enable them to ascertain the financial position of the charity and to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf on 7th September 2023.

Louise Laudy Chair

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Independent Examiner's Report to the Trustees of

Age Concern Epsom & Ewell

Independent Examiner's Report to the Trustees of Age Concern Epsom & Ewell ('the Company')

We report to the charity trustees on our examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and Basis of Report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied ourselves that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out our examination we have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe:

Accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or The accounts do not accord with those records; or

The accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Sloane Winckless & Co

Chartered Accountants 2-4 Stoneleigh Park Road Epsom KT19 0QT

Date: 7th September 2023

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ACCOUNTS FOR THE PERIOD ENDING 31 MARCH 2023

COMPANY NO 7448692 REGISTERED CHARITY NO 1139652

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Age Concern Epsom and Ewell

STATEMENT OF FINANCIAL ACTIVITIES

(incorporating an Income and Expenditure account) FOR THE YEAR ENDED 31 MARCH 2023

2023 2022
**Note ** **Unrestricted ** Restricted Total Total
£ £ £ £
Incoming Resources
Incoming Resources from Generated Funds
Voluntary Income 2 274,250 3,551 277,801 95,621
Activities for Generating Funds 28,909 - 28,909 13,689
Investment Income - incl bank interest 3 3,809 - 3,809 3,204
Incoming Resources from Charitable Activities 4 43,983 - 43,983 37,785
Total incoming resources 350,951 3,551 354,502 150,299
Resources Expended
Cost of Generating Funds
Costs of Generating Voluntary Income 23,590 - 23,590 31,086
Costs of Activities for Generating Funds 11,576 - 11,576 4,827
Investment Management Fee 2,992 - 2,992 4,197
Charitable Activities 135,507 2,231 137,738 171,913
Governance Costs 972 - 972 912
Total resources expended 5 174,637 2,231 176,868 212,935
NET INCOMING/(OUTGOING) RESOURCES 6 176,314 1,320 177,634 (62,636)
Gains/(Losses) on Investment - realised 7 2,993 - 2,993 4,197
- unrealised 7 (15,647) - (15,647) 10,302
NET MOVEMENT IN FUNDS 163,660 1,320 164,980 (48,137)
TOTAL FUNDS brought forward 305,885 4,257 310,142 358,279
TOTAL FUNDS carried forward 469,545 5,577 475,122 310,142

All income and expenditure derive from continuing activities.

All gains and losses recognised in the period are included above. The gain for the year for Companies Acts purposes, including realised gains and losses but excluding unrealised gains and losses, would be £180,627

The notes on pages 15-19 form part of these financial statements

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BALANCE SHEET AS AT 31 MARCH 2023

Note 2023 2022
£ £
Fixed Assets 8 677 1,317
Investments 9 443,043 267,839
Current Assets
Sundry Debtors and Prepayments 1,931 2,552
Bank and Cash Balances 45,670 43,073
47,601 45,625
TOTAL ASSETS 491,321 314,781
less Current Liabilities - amounts falling due within one year
Creditors and Accruals (16,199) (4,639)
TOTAL ASSETS LESS CURRENT LIABILITIES 475,122 310,142
NET ASSETS 475,122 310,142
Funds
Restricted funds 10 5,577 4,257
Unrestricted funds 10 469,545 305,885
TOTAL FUNDS 475,122 310,142

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

These financial statements have been approved by the Trustees on 7th September 2023 and signed on their behalf by:

Nicholas Brodie Louise Laudy Treasurer Chairman Company No 07448692

The notes on pages 15-19 form part of these financial statements

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NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 31 MARCH 20223

1 Accounting Policies

1.1 Basis of preparation of financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity has taken advantage of the following reduced disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

- the requirements of Section 7 Statement of Cash Flows.

1.2 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies apply to categories of income:

For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received.

Donated services and facilities are recognised in the Statement of Financial Activities where the value can be quantified with reasonable accuracy. Whilst valuable additional resources, no amounts have been included in the financial statements for services donated by volunteers.

Dividend income is included in the Statement of Financial Activities when received by our investment manager. Fixed interest income is accrued.

Grants are included in the Statement of Financial Activities when received.

1.3 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of resources. Central overhead costs are allocated to operational and fundraising functions on the basis of their use of central support services.

Costs of generating funds are those involved in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

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Governance costs are the costs associated with the governance arrangements of the Charity that relate to
the general running of the Charity, as opposed to those costs associated with fundraising or charitable
activity.  Included within this category are costs associated with the strategic, as opposed to day-to-day
management of the charities activities.

1.4 Fund accounting

General funds are unrestricted funds that are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been earmarked by the Trustees for particular
purposes.  The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income and gains are allocated to the appropriate fund.

1.5 Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.  Depreciation and impairment is provided on all
tangible assets at rates calculated to write off the cost of those assets, less their estimated residual value,
over their useful economic lives on the following bases:

Computer equipment – 25% straight line

1.6 Investments

Investments including interest-earning bank accounts are stated at mid-market value at the balance sheet
date.  The Statement of Financial Activities includes the net gains and losses arising on revaluations and
disposals during the year.

1.7 Pension costs and other post- retirement benefits

The charitable company operates a defined contribution pension scheme.  Contributions payable to the
charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.

1.8 Taxation

 The charity is exempt from corporation tax on its charitable activities.
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Age Concern Epsom and Ewell

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

2 Voluntary Income 2023 2022
**Unrestricted ** Restricted Total Total
£ £ £ £
Donations - other 11,750 3,551 15,301 52,520
Legacies 262,500 - 262,500 43,101
274,250 3,551 277,801 95,621
3 Investment Income 2023 2022
**Unrestricted ** Restricted Total Total
£ £ £ £
Collective Investments 3,809 - 3,809 3,204
3,809 - 3,809 3,204
4 Incoming Resources from Charitable Activities 2023 2022
**Unrestricted ** Restricted Total Total
£ £ £ £
Footcare income 14,075 - 14,075 17,179
Transport 18,944 - 18,944 17,053
Home Visit income 8,523 - 8,523 2,580
Sunday teas 2,441 - 2,441 973
43,983 - 43,983 37,785

a Analysis of all resources expended

Analysis of all resources expended
2023 2022
**Unrestricted ** Restricted Total Total
£ £ £ £
Cost of Generating Voluntary income
23,590 - 23,590 31,086
Cost of Activities for Generating Funds
11,576 - 11,576 4,827
Investment Management Costs
2,992 - 2,992 4,197
Charitable Activities
Information and advice 27,778 - 27,778 36,556
Visiting Service 38,374 - 38,374 48,269
Transport scheme 16,490 - 16,490 19,898
Footcare 15,476 - 15,476 19,512
Sunday teas 1,252 - 1,252 752
Volunteers support 25,141 2,231 27,372 35,421
Social support 10,996 - 10,996 11,505
Total charitable activities 135,507 2,231 137,738 171,913
Governance
Independent examination fee 972 - 972 912
Total governance costs 972 - 972 912
Total resources expended 174,637 2,231 176,868 212,935
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Age Concern Epsom and Ewell

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

5 Resources Expendedcontinued 2023 2022
£ £
b Staff Costs and Numbers (including Management)
Gross Salaries 124,708 132,956
Employers NI 2,046 3,770
126,754 136,726
Average numbers of employees (full time equivalent) 4 5
No employee earned in excess of £60,000.
Trustees received no remuneration or benefits in kind during the period.
6 Net Outgoing Resources 2023 2022
£ £
These are stated after charging:
Depreciation 640 640
Independent Examination (VAT inclusive) 972 912
7 Gains/(losses) on Investments 2023 2022
£ £
Realised gains 2,993 4,197
Unrealised (losses) / gains (15,647) 10,302
(12,654) 14,499
8 Tangible Fixed Assets - Computer Installation and Equipment
£
Cost
Balance at 1 April 2021
2
5,389
Additions -
Disposals -
At 31 March 2022
3
5,389
Depreciation
Balance at 1 April 2021
2
4,072
Charge in year 640
Disposals -
At 31 March 2022
3
4,712
Net Book Value at 31 March 2023 677
Net Book Value at 31 March 2022 1,317
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
9 Investments 2023 2022
£ £
Collective Investments 157,333 262,147
Investment Cash held by Managers 285,710 5,692
443,043 267,839
Analysis of Change in Period
Opening balance at 1 April 2022 267,839 284,896
Additions less Disposals (82,024) (26,835)
Increase/(reduction) in Investment Cash 280,019 (6,705)
Change in Market Value (22,791) 16,483
Closing balance at 31 March 2023 443,043 267,839
Historical Cost of Collective Investments
as at 31 March 2023 437,220
as at 31 March 2022 228,037
.

10 Funds

Funds
Unrestricted &
**Restricted ** Legacy funds 2023 2022
(designated) Total Total
£ £ £ £
As at 31 March 2022 4,257 305,885 310,142 358,279
Net incoming/(outgoing) resources 1,320 179,307 180,627 (58,439)
Gains (losses) on investments (15,647) (15,647) 10,302
As at 31 March 2023 5,577 469,545 475,122 310,142

11 Related Parties

During the year there were no related party transactions (2022: £10)

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AGE CONCERN EPSOM & EWELL AGE CONCERN EPSOM & EWELL HELPING OLDER PEOPLE FEEL LESS ALONE